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The Resource Cross-border mergers within the EU : proposals to remove the remaining tax obstacles

Cross-border mergers within the EU : proposals to remove the remaining tax obstacles

Label
Cross-border mergers within the EU : proposals to remove the remaining tax obstacles
Title
Cross-border mergers within the EU : proposals to remove the remaining tax obstacles
Creator
Subject
Language
eng
Summary
This study deals with fiscal aspects of cross-border mergers of companies. In particular it addresses the question whether cross-border mergers within the EU are a feasible option under the existing fiscal legislation of which Merger Directive 2009/133/EC of 19 October 2009 is an important part. The author focuses on the meaning of the Directive's tax provisions and gives an insight in legislative history documents. After an introduction, the various chapters discuss mergers under private international law; regulation and Directive on the European Company (SE); the Tenth Council Directive; cross-border mergers based on treaty freedoms; the Merger Directive; tax arrangements and treaty freedoms; the Netherlands; Germany; proposals and recommendations. The book also examines to what extent taxation as a result of mergers is in line with the freedom of establishment and the free movement of capital. Analysing the dangers of advance taxation, double taxation, double non-taxation, and additional tax claims as a result of a merger, the book deals with the following core elements: the aims of cross-border merger relief schemes; transfer of losses; exit taxation; taxation of dividend; withholding tax; employee participation rights; tax standing of creditors of a transferring company; and taxation of foreign shareholders
http://library.link/vocab/creatorName
Broek, H. van den
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European taxation
Series volume
vol.33
http://library.link/vocab/subjectName
  • merger
  • Merger Directive
  • cross-border merger
  • cross-border loss relief
  • fundamental freedoms
  • European Company
  • exit tax
Label
Cross-border mergers within the EU : proposals to remove the remaining tax obstacles
Instantiates
Publication
Extent
XLII, 766 p.
Isbn
9789041138248
Label
Cross-border mergers within the EU : proposals to remove the remaining tax obstacles
Publication
Extent
XLII, 766 p.
Isbn
9789041138248

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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